摘要
建设工程计价领域如何应对"营改增",引起了广泛争论,"价税分离"方案的"先税后价"作法给惯常计价实作带来不便。提出承续既有建设工程计价机制的"税额调整"说方案,维持工程造价中的税金仍为应纳税额(含附加税费),由计价依据制定部门根据市场行情、综合一般纳税人与简易纳税人特点、专业差异、税票取得等因素,测算发布综合应纳税费率参考范围及推荐费率,在规费、税金计价表的税金科目中以综合应纳税费列出计算确定,以因应增值税下进项税额不定带来的风险与挑战。
How to deal with business tax replacement with value-added tax in the field of construction engineering pricing leads to widespread debate. Practica of ＇tax followed by price＇ in ＇price-tax separation＇ plan leads inconvenience to actual operation of usual pricing. It is proposed that ＇l：ax adjustment＇ plan of existing construction engineering pricing mechanisms is inherited, and tax in engi- neering cost is maintained as tax payable （including additional fees and taxes）. Pricing basis formulation department is responsible for measuring and releasing reference scope and recommended rate of comprehensive tax-payable rate according to market situation, wherein features, professional difference, tax bill acquisition and other factors of comprehensive general taxpayers and simple taxpay- ers are comprehensively considered. Comprehensive tax payable listing calculation in tax subjects of charges and tax pricing table is adopted for determining risks and challenges caused by unfixed input tax under VAT.
出处
《工程造价管理》
2016年第3期13-17,共5页
Engineering Cost Management
关键词
营业税
增值税
营改增
建设工程计价依据
应对方略
Business tax
VAT
Business tax replacement with value-added tax
Construction engineering pricing basis
Countermea-sures
